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li run biao lie bao mo shi bi jiao : yi yi li gu fen wei li
Author(s): 
Pages: 37-40
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  利润表列报模式会计准则;
Abstract: 在利润总额完全相同的情况下,不同的利润表列报方式呈现出不同的特点及优劣。本文在解读现行的三种利润表列报模式(IASB的"DP模式"、我国的"企业会计制度模式"和"CAS30模式")的基础上提出了改良建议,即第四种模式。
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